INTERNAL AUDIT by pptfiles

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									                      INTERNAL AUDIT – CURTIN UNIVERSITY

                                             PROGRAM INDEX

TITLE:                   xxxxx

PROGRAM NO:              xx.xx




Audit Objectives
To assess whether.


Audit Scope
The review incorporates the review of xxxx

Scope does not include xxxx.


INDEX

1.    General

2.    xxxx

3.    xxxx




                                                 Month 200x




D:\Docstoc\Working\pdf\d47de269-e8b8-4c30-9270-4d05b07b7776.doc
AUDIT – xxxx                                                                                   Page: 2

AUDIT:    1.       General


                                                                                               Initials
Audit Program                                                                                  and Date



OBJECTIVES


To assess whether:

a.       management has taken/is taking appropriate action to address previous major internal audit
         recommendations; and

b.       management has taken/is taking appropriate action to address previous external audit
         management letter recommendations.


AUDIT PROCEDURES

1.1      Document in the working papers:

         -     the recommendations to major findings from the previous internal audit of
               this auditable area;
         -     the most recent management response to these recommendations (it may
               be necessary to refer to the latest management follow-up for this
               information).

         Orally verify, with the auditee, that the recommendations made were
         implemented or are in the process of being implemented.

         Where a particular recommendation will, for whatever reason, not be covered
         during the current internal audit, perform sufficient audit testing in this step to
         verify management’s response above.

1.2      Document in the working papers all related external audit management letter
         issues raised in the current and previous financial year (whether items have
         been cleared or are outstanding).

         Orally verify, with the auditee, that the recommendations made were
         implemented or are in the process of being implemented.

         Where a particular issue will, for whatever reason, not be covered during the
         current internal audit, perform sufficient audit testing in this step to verify
         management’s response above.
AUDIT – xxxx              Page: 3

AUDIT:    2.      xxxx


                         Initials
Audit Program            and Date




OBJECTIVES


To ensure that:

a.       xxxx.


AUDIT PROCEDURES

2.1       xxxxx

								
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